| CoID | Company | Type | Status | States Served | 24X7 Phone |
| BRTEL | Blue Rooster Telecom Inc. - CANCELLED | CLEC Facility | VoIP Provider | C | CA | 888-543-8701 |
| BRTRT | Brattleboro Retreat | PBX/PS911/Shared Tenant | A | VT | 800-738-7328 |
| BRUCE | Bruce Telephone Company | Facility | A | WI | 715-868-5111 |
| BRUIN | Holyoke Community College | 9-1-1 Admin-CPE ALI | A | MA | 413-552-2155 |
| BRUNS | Brunswick School Department | PBX/PS911/Shared Tenant | A | ME | 207-319-1900 |
| BRVAL | Valley Telephone Co. | Facility | A | MN | SD | 218-826-6161 |
| BRVR | BroadRiver Communications Company (CANCELLED) | Facility | C | GA, FL, TN | 678-878-1778 |
| BRYAN | City of Bryan - Bryan Municipal Utilities | PBX/PS911/Shared Tenant | A | OH | 800-773-7911 |
| BRZCO | Brazos County | PBX/PS911/Shared Tenant | A | TX | 979-446-6917 |
| BRZO | Brazos Telecommunications, Inc. (CANCELLED) | | C | Young County, Archer County TX | 940-564-5659 |
| BRZS | Brazos Cellular Communications, Ltd. (INACTIVE) | Facility | C | TX | 940-564-3531 |
| BRZZ | Brazos Telephone Co-op. Inc. (CANCELLED) | ILEC | C | TX | 940-564-5659 |
| BS403 | BETHEL SCHOOL DISTRICT 403 | 9-1-1 Admin-CPE ALI (9-1-1 Jurisdiction/PSAP ONLY) PBX/PS911/Shared Tenant | A | WA | 253-405-0395 |
| BSCC | BellSouth Cellular Corp. (Cancelled - See CING) | Cellular | C | FL, GA, AL, MS, LA, NC, SC, TX, CA, HI | 404-249-0365 |
| BSDAD | Bremerton School District | 9-1-1 Admin-CPE ALI (9-1-1 Jurisdiction/PSAP ONLY) | A | WA | 360-479-2506 |
| BSDCS | Cingular Wireless DCS (Cancelled - See CING) | Wireless | C | NC. SC, East TN, East Ga, Southwest VA | 800-298-3551 |
| BSO01 | Bosch Service Solutions | Other | Telematics Service Provider (TSP) | A | USA - Nationwide | 954-745-4426 |
| BSOCO | Bell South Cellular One (Cancelled) | Wireless | C | IN | 847-765-5300 |
| BSPD | Connect Holding LLC | ILEC | A | AL AR GA IL IN KA LA MI MS MO NJ NC OH OK PA SC TN TX VA WI | TBD |
| BSPDS | Connect Holding LLC | PBX/PS911/Shared Tenant | A | AL AR GA IL IN KS LA MI MS MO NJ NC OH OK PA SC TN TX VA WI | TBD |
| BSPO | Bespoke Communications LLC | VoIP Provider | A | USA - Nationwide | 858-997-1471 |
| BSUTE | Bowie State University - CANCELLED | 301-860-4102 | C | MD | 301-860-4102 |
| BSVA | Bon Secours Virginia | 9-1-1 Admin-CPE ALI | A | VA | 804-281-8310 |
| BSVIP | BellSouth Long Distance, Inc. (CANCELLED) | CLEC Facility, VoIP | C | AL,FL,GA,KY,LA,MS,NC,SC,TN | 800-553-2811 |
| BSWR | Blushift Wireless | VoIP Reseller | A | USA - Nation Wide | 330-231-4811 |
| BTA | BT Americas Inc. | VoIP Reseller | A | USA | 770-801-4059 |
| BTC | Blossom Telephone Company | Facility | A | TX | 903-982-5200 |
| BTC01 | Brandenburg Telephone Company | Facility | A | Hardin County | Meade County | Breckinridge County KY | 270-422-2121 |
| BTCBB | BTC Broadband Inc. | CLEC Facility | A | OK | 918-366-8000 |
| BTCC | Brantley Telephone Company Inc. | ILEC VoIP Provider | A | GA | 912-462-5111 |
| BTCI | BTC Inc. - CANCELLED | CLEC/Resel | C | IA | 712-673-2311 |
| BTCOB | BarTel Communications, Inc. (Out of Business) | Local Rese | C | KS | 888-490-0055 |
| BTCOP | Bulloch Telephone Cooperative | ILEC | A | GA | 912-865-1100 |
| BTCTN | Bledsoe Telephone Cooperative | Facility | A | TN | 423-447-2121 |
| BTECH | Blended Technology Solutions LLC | VoIP Provider | A | USA - Nationwide | 937-902-7487 |
| BTEL | Brazoria Telephone Company | ILEC | A | TX | 979-798-5000 |
| BTES | Bristol Tennessee Essential Services | Cable Digital CLEC Facility VoIP Provider | A | TN | 423-968-1526 |
| BTI | Business Telecom Inc. - CANCELLED | CLEC Facility | C | AL | FL | GA | 800-525-6775 |
| BTL | Buckeye Telesystem Inc | CLEC Facility | A | OH | MI | 888-213-4237 |
| BTOWN | Town of Belchertown | Cable Digital | A | MA | 413-896-6866 |
| BTS | Buckeye Telesystem Inc. | CLEC Facility CLEC Reseller CLEC UNE VoIP Provider | A | USA - Nationwide | 888-213-4237 |
| BTSB | Bound to Stay Bound Books Inc. | PBX/PS911/Shared Tenant | A | IL | 217-245-5191 |
| BTST | BTS Technologies Inc. | PBX/PS911/Shared Tenant VoIP Reseller VoIP Provider | A | USA - Nationwide | 205-290-8300 |
| BTW | Bug Tussel Wireless LLC | Wireless/Cellular/PCS | A | WI | 920-227-8258 |
| BUCKN | Bucknell University | PBX/PS911/Shared Tenant VoIP Provider | A | PA | 570-577-3333 |
| BUCKS | County of Bucks | ILEC | A | PA | 215-340-8080 |
| BUD | Budget Telephone (CANCELLED) | Facility | C | LA | 866-309-8634 |
| BUESD | Buckeye Union School District | PBX/PS911/Shared Tenant | A | CA | 916-581-9000 |
| BUF | Buffalo-Lake Erie Wireless System Co. LLC - CANCELLED | Wireless/Cellular/PCS VoIP Provider | C | NY | PA | 716-713-3011 |
| BULK9 | Bulk Solutions LLC | VoIP Reseller VoIP Provider | A | USA - Nationwide | 310-906-0901 |